HC quashes Commissioner Appeal Order for Not Issuing Personal Hearing Record

Metrolite Roofing Pvt. Ltd. Vs The Dy. Commissioner of Central Tax and Central Excise (Kerala High Court) High Court of Kerala Quashes Appeal Commissioner’s Order for Not Issuing Record of Personal Hearing as Per CBIC Instruction. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT In all these Writ Petitions, the issue that is raised while impugning the orders passed by the 2nd respondent, is that the 2nd respondent did not maintain a record of personal hearing at the time of disposal of the appeals preferred by the petitioners against orders of the original authority. In the Writ Petition, it...